Oireachtas Joint and Select Committees

Thursday, 1 June 2017

Public Accounts Committee

2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability

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9:00 am

Mr. Niall Cody:

Generally we will have a higher yield in audit cases and select the audit intervention where we think it is most appropriate. An aspect query is very much a kind of desk review of the position. We will tend to deploy the aspect query in cases less likely to have serious issues.

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